Accounting Principles Board (APB)
Accounting Principles Board (APB) - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncement...
accounting
Glossaries
A
Actifs
actifs - The economic resources owned by an entity; entailing probable future benefits to the entity
accounting
Actifs financiers disponibles à la vente
actifs financiers disponibles à la vente - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for at fai...
financial reporting
American Institute of Certified Public Accountants (AICPA)
American Institute of Certified Public Accountants (AICPA) - (AICPA) an organization whose members are CPAs interested in advancing the accounting profession
accounting
Amortissement
Amortissement - Process similar to depreciation, usually applied to intangible fixed assets.
finance
accounting
API (Interface de Programmation d'Applications)
API (Interface de Programmation d'Applications) - a set of protocols that allows different software applications to communicate and exchange data seamlessly
technology
integration
+1
Approche globale
approche globale - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement...
financial reporting
accounting fundamentals
Assemblée générale annuelle
Annual general meeting (AGM) - A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for sh...
finance
accounting
Audit
audit - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
financial reporting
Auditeurs
Auditeurs - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that...
finance
accounting
Balance âgée des créances
balance âgée des créances - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
accounting
Balance de vérification ajustée
balance de vérification ajustée - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
accounting
Centre de regroupement des coûts
centre de regroupement des coûts - The costs assigned to a particular activity
cost accounting
Changements comptables
changements comptables - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance a...
accounting
Codification des normes comptables (ASC)
Codification des normes comptables (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
accounting
Comptabilité
comptabilité - A set of concepts and techniques that are used to measure and report financial information about an economic unit
financial reporting
Comptabilité d'engagement
comptabilité d'engagement - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
accounting
Comptabilité par activités (ABC)
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
cost accounting
Comptes
Comptes - Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
finance
accounting
Comptes annuels
Annual accounts - Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
finance
accounting
Comptes clients
Comptes clients - Amounts due from customers, also described as a trade debtors.
finance
accounting
Comptes fournisseurs
Comptes fournisseurs - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
finance
accounting
Coût complet
coût complet - Also known as full costing -- a costing method where inventory absorbs direct costs and variable and fixed factory overhead
cost accounting
Cycle comptable
cycle comptable - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi...
financial reporting
Équation comptable
équation comptable - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
financial reporting
accounting fundamentals
Inducteur d'activité
inducteur d'activité - Event that causes consumption of an activity
accounting
Intelligence Artificielle (IA)
Intelligence Artificielle (IA) - computer systems that can perform tasks typically requiring human intelligence, such as analysis, decision-making, and natural ...
AI
technology
+2
Méthode de provision pour créances douteuses
méthode de provision pour créances douteuses - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra all...
accounting
Méthode du coût amorti
méthode du coût amorti - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amortized .....
cost accounting
Méthodes d'amortissement accéléré
méthodes d'amortissement accéléré - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller.....
accounting
Mise à jour des normes comptables (ASU)
Mise à jour des normes comptables (ASU) - The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
financial reporting
Normes réalisables
normes réalisables - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
accounting
Période comptable
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
finance
accounting
Principe de comptabilité d'engagement
Principe de comptabilité d'engagement - The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is receiv...
finance
accounting
Processus d'ajustement
processus d'ajustement - To analyze account balances and update them at the end of an accounting period to reflect the correct measure of revenues and expenses
accounting
Produits à recevoir
produits à recevoir - Revenues that have been earned and recorded, but are not as yet collected
accounting
Rapport annuel et comptes
Annual report and accounts - Most organisations are required to produce an annual report on their activities and enclose the accounts of the company's performan...
finance
accounting
Régularisation
régularisation - Expenses and revenues that gradually accumulate throughout an accounting period
accounting
Rente
rente - Level streams of payments; with each payment being the same, and occurring at a regular interval
accounting
Rente à versements immédiats
rente à versements immédiats - Also known as an annuity in advance; involves a level stream of payments, with the payments being made at the beginning of each t...
accounting
Rentes
rentes - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
accounting
Statuts
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
finance
accounting
Taux Annuel Effectif Global (TAEG)
Annual Percentage Rate (APR) - The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans fro...
finance
accounting
Taux Annuel Équivalent
Annual Equivalent Rate (AER) - An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into acco...
finance
accounting
Taux de rendement comptable
taux de rendement comptable - A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amou....
financial reporting
B
Activité au niveau du lot
activité au niveau du lot - Activities that relate to each batch of production; independent of the number of units within that batch
cost accounting
Amélioration
amélioration - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by....
cost accounting
accounting fundamentals
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
accounting
Big Data
big data - Electronically warehoused information, capable of being mined and analyzed, containing the “who, what, when, where, and why” of all business activity...
accounting
Bilan
bilan - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
financial reporting
accounting fundamentals
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
finance
accounting
BPA de base
basic EPS - The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential di...
accounting
Budget
budget - A planning tool that outlines the financial plans for an organization; there are various types of budgets -- operating, capital, and financial
financial reporting
financial planning
Budget participatif ascendant
budget participatif ascendant - A budget approach driven by the direct participation of lower-level employees
financial planning
Business to Business (B2B)
Business to Business (B2B) - (B2B) A system that enables data interchange between companies; sometimes sufficiently robust to permit automatic inventory repleni...
accounting
Comité budgétaire
comité budgétaire - A group of senior managers from each business unit charged with leading the budget preparation and review process
financial planning
Conseil d'administration
Board of directors - A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define t...
finance
accounting
Créance irrécouvrable
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
finance
accounting
Marge budgétaire
marge budgétaire - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual perf...
financial planning
Obligation
Obligation - A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay y...
finance
accounting
Obligations à payer
obligations à payer - An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of the fac...
accounting
Rapprochement bancaire
rapprochement bancaire - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments
accounting
Relevé bancaire
relevé bancaire - The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
accounting
Seuil de rentabilité
seuil de rentabilité - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is s...
financial reporting
cost accounting
Soulte
soulte - Term used to describe additional monetary consideration that may accompany an exchange transaction
accounting
Tableau de bord prospectif
tableau de bord prospectif - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes
financial reporting
Taux d'escompte
Bank rate - In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above taux d'e...
finance
accounting
Taux de base
Base rate - Set by the Bank of England, this is the country's base rate of interest and influences the rate of interest on financial products and services.
finance
accounting
Valeur comptable
valeur comptable - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
financial reporting
cost accounting
+1
Valeur comptable par action
valeur comptable par action - Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
accounting fundamentals
C
Absences rémunérées
absences rémunérées - Term to describe paid time off; vacations, sick leave, etc.
accounting
Actif courant
Actif courant - An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the business ...
finance
accounting
Actifs courants
actifs courants - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
accounting fundamentals
Action privilégiée convertible
action privilégiée convertible - Preferred stock that can be exchanged for common stock at some preagreed ratio
accounting
Action privilégiée cumulative
action privilégiée cumulative - Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be ...
accounting
Action privilégiée rachetable
action privilégiée rachetable - Preferred stock that can be repurchased by issuer for a preset price
accounting
Actions ordinaires
actions ordinaires - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
accounting fundamentals
Activité au niveau du client
activité au niveau du client - Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
accounting
Analyse coût-volume-profit
analyse coût-volume-profit - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
cost accounting
Appelé (capital social)
Appelé (capital social) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
finance
accounting
Approche opérationnelle courante
approche opérationnelle courante - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach...
financial reporting
Avoir
Avoir - A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received inadequ.....
finance
accounting
Budget de trésorerie
budget de trésorerie - An essential budget component detailing planned cash receipts, disbursements, and financing actions
financial planning
Budget glissant
budget glissant - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
financial planning
Capital
Capital - Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
finance
accounting
Capital social
capital social - A non-specific reference to the ownership interests of shareholders in a corporation
accounting
Capitaux employés
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
finance
accounting
Centre de coûts
centre de coûts - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has little ...
cost accounting
Certified Financial Manager (CFM)
Certified Financial Manager (CFM) - (CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Manag...
financial reporting
Certified Management Accountant (CMA)
Certified Management Accountant (CMA) - (CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of ...
accounting
Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
accounting
Changement d'estimation comptable
changement d'estimation comptable - A revision of assumptions used in a related accounting calculation (e.g., change in estimated useful life of an asset); hand...
accounting fundamentals
Charge sur actifs
Charge over assets - Used when all or some of the assets of an organisation have been used as collateral to secure a transaction of some kind (usually the borro...
finance
accounting
Chartered Global Management Accountant (CGMA)
Chartered Global Management Accountant (CGMA) - (CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operati...
accounting
Cohérence
cohérence - An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying perf...
accounting
Comparabilité
comparabilité - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient ......
accounting
Comptabilité analytique
comptabilité analytique - The process by which an organization's cost is collected, assigned, and interpreted
cost accounting
Comptabilité de caisse
comptabilité de caisse - An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid...
accounting
Compte collectif
compte collectif - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
accounting
Compte de contrepartie d'actif
compte de contrepartie d'actif - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
accounting
Compte de résultat par marge de contribution
compte de résultat par marge de contribution - An internal report that identifies each segment's controllable elements; the contribution margin, controllable fi...
cost accounting
Consignation
consignation - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
accounting
Consolidation
consolidation - To prepare financial reports for a parent and subsidiary company as a single economic unit
financial reporting
Contrôleur de gestion
contrôleur de gestion - The primary person responsible for the cost and managerial accounting functions
cost accounting
Coût de production
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
finance
accounting
Coût de transformation
coût de transformation - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
cost accounting
Coût des produits fabriqués
coût des produits fabriqués - The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materials, di.....
cost accounting
Coût des ventes
Cost Of Sales - See 'cost of goods sold'.
finance
accounting
Coût des ventes
coût des ventes - The total cost attributed to units of inventory actually sold during a period
cost accounting
Coûts fixes communs
coûts fixes communs - Fixed costs that are incurred to support more than one business unit
cost accounting
Coûts fixes engagés
coûts fixes engagés - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, p......
cost accounting
taxation
CPA
CPA - An individual who is licensed by a state to practice public accounting
accounting
Créancier
Créancier - A person or firm that has lent your business money or to whom you owe money.
finance
accounting
Créanciers
Créanciers - Suppliers to whom we owe money.
finance
accounting
Crédit
crédit - The nature of an action to an account to indicate an increase (liabilities, equity, and revenue) or decrease (assets, expenses, and dividends); usua......
accounting fundamentals
Crédit (conditions commerciales)
Credit (Terms Of Business) - The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader cre...
finance
accounting
Décision d'investissement
décision d'investissement - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
financial planning
Dépense d'investissement
Dépense d'investissement - Spending on non-current (fixed) assets of a business.
finance
accounting
Dépenses d'investissement
dépenses d'investissement - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amou...
cost accounting
accounting fundamentals
Dépenses d'investissement (CAPEX)
Capital expenditure (CAPEX) - Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
finance
accounting
Engagements
engagements - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis...
accounting fundamentals
Équivalents de trésorerie
équivalents de trésorerie - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days...
financial reporting
Escompte de règlement
escompte de règlement - A reduction in invoice price offered to customers to encourage prompt payment of invoices
accounting
Flux de trésorerie
Cash flow - the movement of money into and out of a business. Understanding and managing flux de trésorerie is critical for business survival and growth
finance
accounting
+2
Garantie
Garantie - Security, usually for a loan. It is effected by enabling the giver of the loan the right to seize the asset that is being used as garantie and sell ....
finance
accounting
Hypothèse de flux de coûts
hypothèse de flux de coûts - An assumption about how costs are assigned to inventory in the accounting records
cost accounting
Impôt sur les sociétés
Corporation tax - Paid by UK companies on their profits.
finance
accounting
Inducteur de coûts
inducteur de coûts - The factor that is viewed as causing costs to be incurred within an organization
cost accounting
Inflation par les coûts
Cost-push inflation - Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to...
finance
accounting
Intérêts composés
intérêts composés - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes......
accounting
Loi sur les sociétés
Loi sur les sociétés - Legislation to control the activities and administration of limited liability companies.
finance
accounting
Marge de contribution
marge de contribution - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)
cost accounting
Note de crédit
note de crédit - A seller-prepared document evidencing an approved return of merchandise for credit against an account
accounting
Objet de coûts
objet de coûts - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
cost accounting
Obligation à coupon
obligation à coupon - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
accounting
Obligation convertible
obligation convertible - A bond that may be converted by the holder into stock of the issuing company
accounting
Obligation remboursable par anticipation
obligation remboursable par anticipation - A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
accounting
Passif courant
Passif courant - A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance sheet date.
finance
accounting
Passifs courants
passifs courants - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
accounting
Passifs éventuels
passifs éventuels - Events that may or may not give rise to an actual liability because the outcome is uncertain; examples include lawsuits, environment...
accounting fundamentals
Plan comptable
plan comptable - A listing of the accounts of an entity, along with any identification coding
accounting
Prévisions de trésorerie
Prévisions de trésorerie - Statements of cash expected to flow into and out of a business over a particular period.
finance
accounting
Prise de décision centralisée
prise de décision centralisée - A business style where top leaders make and direct most important decisions
accounting
Processus de clôture
processus de clôture - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
accounting
Prudence
prudence - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
financial reporting
accounting fundamentals
Rapport sur les coûts de production
rapport sur les coûts de production - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
cost accounting
Ratio de liquidité générale
ratio de liquidité générale - A measure of liquidity, calculated by dividing current assets by current liabilities
accounting fundamentals
Résultat global
résultat global - Net income plus items of other résultat global (e.g., market value adjustments of available for sale securities)
financial reporting
Société
société - A form of business organization where ownership is represented by divisible units called shares of stock
accounting
Solde compensateur
solde compensateur - An amount that must be left on deposit and cannot be withdrawn
accounting
Structure de capital complexe
structure de capital complexe - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
accounting
Substance commerciale
substance commerciale - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
accounting
Taux d'utilisation des capacités
taux d'utilisation des capacités - The degree to which an organization's output capabilities are being deployed or utilized
accounting
Trésorerie
trésorerie - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
accounting
Vente à crédit
Vente à crédit - A business entity sells goods or services and allows the customer to make payment at a later date.
finance
accounting
D
Activités abandonnées
activités abandonnées - The special income statement reporting of the impact of disposing or abandoning of a component of a business
financial reporting
Amortissement
amortissement - The process used to allocate the cost of a long-lived property to the accounting periods benefited
cost accounting
Amortissement dégressif à taux double
amortissement dégressif à taux double - An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplied by......
accounting
Base amortissable
base amortissable - Cost minus salvage value; the amount of cost that will be allocated to the service life
cost accounting
Base de données
base de données - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and...
accounting
Bénéfice par action dilué
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
accounting
Budget d'achat de matières directes
budget d'achat de matières directes - A budget that details expected direct material purchases, along with the related cash payments
financial planning
Budget de main-d'œuvre directe
budget de main-d'œuvre directe - A budget that details expected direct labor needs, along with the related costs of labor
cost accounting
financial planning
Carte de débit
carte de débit - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
accounting
Coûts directs
coûts directs - A cost easily traced to a specific job; generally direct material and direct labor
cost accounting
Coûts fixes discrétionnaires
coûts fixes discrétionnaires - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., a...
cost accounting
financial planning
Débit
Débit - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
finance
accounting
Débit
débit - The nature of an action to an account to indicate an increase (assets, expenses, and dividends) or decrease (liabilities, equity, and revenue); usual......
accounting fundamentals
Débiteur
Débiteur - A person or firm that owes money to your business.
finance
accounting
Débiteurs
Débiteurs - The amount outstanding on customers' accounts.
finance
accounting
Décision décentralisée
décision décentralisée - A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks to low...
accounting
Décote sur obligations
décote sur obligations - The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher tha...
accounting
Dépôts en cours
dépôts en cours - Receipts entered on company records but not yet posted by the bank
accounting
Directeur
Directeur - A member of the board of directeurs who bears the responsibility of managing the company on behalf of the shareholders.
finance
accounting
Directeur(s)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
finance
accounting
Dividende
Dividende - Money paid by a company from its profits to its shareholders.
finance
accounting
Dividendes
dividendes - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
accounting
Dividendes arriérés
dividendes arriérés - An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockhol......
accounting
Écart d'efficience de main-d'œuvre directe
écart d'efficience de main-d'œuvre directe - A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate per h...
accounting
Écart sur taux de main-d'œuvre directe
écart sur taux de main-d'œuvre directe - A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [(st...
accounting
Épuisement
épuisement - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
cost accounting
accounting fundamentals
Impôts différés
Impôts différés - Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing differe...
finance
accounting
Inflation par la demande
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
finance
accounting
Instruments dérivés
instruments dérivés - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options...
accounting
Main-d'œuvre directe
main-d'œuvre directe - Gross wages paid to those who physically and directly work on the goods being produced
accounting
Matières directes
matières directes - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that....
cost accounting
Méthode d'amortissement dégressif
méthode d'amortissement dégressif - An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is multipl...
accounting
Méthode de radiation directe
méthode de radiation directe - A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written o...
accounting
Méthode directe
méthode directe - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g., ......
financial reporting
Méthode directe/Allocation des coûts de services
méthode directe/allocation des coûts de services - An allocation process whereby service department costs are assigned directly to productive departments (compa...
cost accounting
Non-paiement d'un billet
non-paiement d'un billet - To fail to pay a note at maturity
accounting
Note de débit
note de débit - A purchaser-prepared document evidencing a return of merchandise to a seller
accounting
Obligation non garantie
obligation non garantie - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
accounting
Prélèvements
Prélèvements - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
finance
accounting
Produits constatés d'avance
Produits constatés d'avance - Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting per...
finance
accounting
Régime à cotisations définies
régime à cotisations définies - A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions ...
accounting
Régime à prestations définies
régime à prestations définies - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not kn...
cost accounting
Tableau de bord
tableau de bord - Customized business software that delivers key real time business data in an easily monitored layout
accounting
Taux de distribution
taux de distribution - Dividend per share divided by earnings per share
accounting
Taux de dividende
taux de dividende - Dividend per share divided by stock price; also called dividend yield
accounting
Titres dilutifs
titres dilutifs - Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of shares outs...
accounting
E
Activité de soutien à l'entité
activité de soutien à l'entité - Activities that relate to an entity's ability to operate; independent of business volume
accounting
Amortissement au taux d'intérêt effectif
amortissement au taux d'intérêt effectif - A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a constant perc...
accounting
Bénéfice par action
Earnings per share - EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see ...
financial reporting
Bénéfice par action (BPA)
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
finance
accounting
Bénéfices
bénéfices - A concept that relates to income from continuing operations plus/minus discontinued operations
financial reporting
Capitaux propres
Capitaux propres - Used by analysts to determine the financial health of a company. It also represents what would be left if all of a businesses' assets were li...
finance
accounting
Charge
Charge - Generally the running costs of a business.
finance
accounting
Charge
charge - A budgetary restriction occurring in advance of a related expenditure
financial planning
Charges
charges - The costs incurred in producing revenues
cost accounting
EBIT
EBIT - An analyst's calculation to reflect "earnings before interest and taxes"
taxation
EBITDA
EBITDA - An analyst's calculation to reflect "earnings before interest, taxes, depreciation, and amortization"
taxation
Économies d'échelle
économies d'échelle - Efficiencies associated with increases in volume
accounting
Employé
employé - A person who works for a specific business and whose activities are directed by that business
accounting
Entité, entités
Entité, entités - Something that exists independently, such as a business which exists independently of the owner.
finance
accounting
Ex-dividende
ex-dividende - The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previous.....
accounting
Gain
Gain - A phrase that is often interchangeable with profits.
finance
accounting
Méthode de mise en équivalence
méthode de mise en équivalence - Method to account for stock investment when significant influence is present; changes in equity of the investee are recognized ...
accounting fundamentals
Principe de l'entité
principe de l'entité - Accounting information should be presented for circumscribed distinct economic units
accounting
Progiciels de gestion intégrés
Progiciels de gestion intégrés - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
accounting
Système ERP
Enterprise Resource Planning (ERP) system - a comprehensive software platform that integrates and manages core business processes across an entire organization
ERP
software
+2
Transaction d'échange
transaction d'échange - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
accounting fundamentals
Unités équivalentes
unités équivalentes - A measure of physical units expressed in terms of finished units
accounting
F
Activités de financement
activités de financement - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions ...
accounting
Budget des frais généraux de fabrication
budget des frais généraux de fabrication - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amou...
cost accounting
financial planning
Budget flexible
budget flexible - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
financial planning
Charge fixe
charge fixe - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
cost accounting
Charges fixes
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
finance
accounting
Comptabilité à la juste valeur
comptabilité à la juste valeur - Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they occur
accounting
Comptabilité financière
comptabilité financière - An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedur...
accounting
Contrat de location-financement
contrat de location-financement - A lease that effectively transfers the risks and rewards of ownership to the lessee
accounting
Écart sur dépense des frais généraux fixes
écart sur dépense des frais généraux fixes - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
cost accounting
financial planning
Écart sur volume des frais généraux fixes
écart sur volume des frais généraux fixes - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to product...
cost accounting
financial planning
États financiers
états financiers - Core financial reports that are prepared to represent the financial position and results of operations of a company
financial reporting
Exercice comptable
exercice comptable - A one-year accounting period that does not correspond to a calendar year
accounting
F.A.B. destination
F.O.B. destination - Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the sell...
accounting
F.A.B. point d'expédition
F.O.B. shipping point - Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser ...
accounting
FICA
FICA - Federal Insurance Contributions Act (also known as social security and Medicare); establishes a tax that employers must withhold and match for governm...
taxation
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
financial reporting
Form 1099
Form 1099 - A form required to be issued to an independent contractor reporting amounts paid; to assist with tax compliance issues (this form used to report ...
taxation
auditing
FUTA
FUTA - Federal Unemployment Tax levied on employer to provide funds for unemployed workers; rate is dependent on existence of SUTA and employer history of la...
taxation
Gestion financière
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
finance
accounting
Immobilisation
Immobilisation - An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative pu...
finance
accounting
Immobilisations
Fixed assets - Assets that you intend to keep for longer than twelve months.
finance
accounting
Méthode PEPS (premier entré, premier sorti)
méthode peps (premier entré, premier sorti) - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units so...
cost accounting
Prévision
Prévision - Prévision estimate of future performance and position based on stated assumptions and usually including a quantified amount.
finance
accounting
Principe de divulgation complète
principe de divulgation complète - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial ...
financial reporting
Produits finis
produits finis - Finished goods represent the cost of completed products awaiting sale to a customer
cost accounting
Représentation fidèle
représentation fidèle - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
accounting
Valeur future
valeur future - Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest based .....
accounting
G
Base de continuité d'exploitation
Base de continuité d'exploitation - Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable futu...
finance
accounting
Bénéfice brut
bénéfice brut - A calculated amount corresponding to net sales minus cost of goods sold
cost accounting
Bénéfice brut (ou marge)
Bénéfice brut (ou marge) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
finance
accounting
Brut
Brut - The total amount of money a company has earned in a period of time before deductions such as taxes.
finance
accounting
Écart d'acquisition
écart d'acquisition - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
accounting fundamentals
Effet de levier
Effet de levier - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
finance
accounting
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
accounting
Grand livre
grand livre - A record of the accounts comprising financial statements, and their respective balances
financial reporting
Marchandises disponibles à la vente
marchandises disponibles à la vente - A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory av...
accounting
Marchandises en transit
marchandises en transit - Goods in the process of being transported to the buyer; ownership is based on freight terms
accounting
Méthode brute
méthode brute - A method of recording purchases of inventory at invoice price
accounting
Méthode du bénéfice brut
méthode du bénéfice brut - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sa...
cost accounting
Principe de continuité d'exploitation
principe de continuité d'exploitation - In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the fu...
accounting
Salaire brut
salaire brut - Also known as gross earnings; this it is the total amount earned by an employee before any deductions
taxation
H
Méthode des points extrêmes
méthode des points extrêmes - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the highest and...
cost accounting
Placements détenus jusqu'à l'échéance
placements détenus jusqu'à l'échéance - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized cost metho...
cost accounting
Principe du coût historique
principe du coût historique - The concept that many transactions and events are to be measured and reported at acquisition cost
cost accounting
I
Actif incorporel
actif incorporel - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
accounting fundamentals
Activités d'investissement
activités d'investissement - A cash flow category; including receipts from disposal of investments and long-term assets -- and payments to acquire long-term ass...
accounting fundamentals
Affacturage
Invoice factoring - When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
finance
accounting
Auditeur interne
auditeur interne - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
accounting
Budgétisation incrémentale
budgétisation incrémentale - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information b...
financial planning
Centre d'investissement
centre d'investissement - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that i...
cost accounting
Compte de résultat
compte de résultat - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
financial reporting
Compte de résultat sommaire
compte de résultat sommaire - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue and expen...
financial reporting
Coût incorporable aux stocks
coût incorporable aux stocks - Product costs that attach to inventory
cost accounting
Coûts indirects
coûts indirects - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
cost accounting
Dépréciation
dépréciation - When the carrying amount of an asset is not recoverable from its future cash flow
accounting fundamentals
Entité détenue
entité détenue - The company in which another has an investment
accounting
Entrepreneur indépendant
entrepreneur indépendant - One who performs a designated task or service for a company, and the company has the right to control or direct only the result of t....
accounting
Facture
Facture - A document from supplier to buyer summarising goods or services supplied and the price payable.
finance
accounting
Immobilisation incorporelle
Immobilisation incorporelle - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
finance
accounting
Impôts sur le résultat
impôts sur le résultat - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
financial reporting
taxation
Inflation
Inflation - A percentage figure that represents how much prices of goods and services increased over a specific period.
finance
accounting
Insolvabilité
Insolvabilité - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
finance
accounting
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
accounting
Intégration
Intégration - connecting different software systems to work together and share data seamlessly
technology
software
+2
Intérêts
intérêts - The charge imposed on the borrower of funds for the use of money
accounting
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
accounting
Introduction en bourse
introduction en bourse - The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds...
accounting
Méthode indirecte
méthode indirecte - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash......
financial reporting
Normes idéales
normes idéales - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
accounting
Normes internationales d'information financière (IFRS)
Normes internationales d'information financière (IFRS) - The specific accounting rules developed by the International Accounting Standards Board
accounting
Prix d'émission
prix d'émission - The amount a company receives in exchange for the initial issue of debt or other financial instrument
financial reporting
Prix de facture
prix de facture - List price less any trade discounts
accounting
Répartition infrapériodique de l'impôt
répartition infrapériodique de l'impôt - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are t...
financial reporting
taxation
Stocks
stocks - Goods held for resale to others
accounting
Taux de rendement interne
taux de rendement interne - Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of th....
accounting
J
Enregistrement au journal
enregistrement au journal - The process of recording transactions and events into the journal
accounting
Fiche de coût de commande
fiche de coût de commande - A document representing a compilation of cost data for a specific job
cost accounting
Journal
journal - A chronological listing of the transactions and events of an organization, in debit/credit format
accounting
Méthode des coûts par commande
méthode des coûts par commande - A costing approach whereby actual labor and material is tracked for each job or product
cost accounting
Obligation à haut risque
obligation à haut risque - A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high inte...
accounting
Stock en flux tendu
stock en flux tendu - Raw materials are received from supplies just as they are needed in the production process
cost accounting
K
Indicateur clé de performance (KPI)
KPI (Key Performance Indicator) - measurable values that demonstrate how effectively a company is achieving key business objectives
metrics
performance
+2
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
accounting
L
Achat groupé
achat groupé - A single price paid for a package of assets; the purchase price must be allocated to each of the components
accounting fundamentals
Actif liquide
Liquid asset - An asset that can be easily converted into cash.
finance
accounting
Aménagements de terrains
aménagements de terrains - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to better l...
cost accounting
Bail/Preneur et Bailleur
bail/preneur et bailleur - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
accounting fundamentals
Bailleur
bailleur - Periodic payment from the user (lessee) of an asset to an owner (bailleur) of the asset
accounting fundamentals
Capital légal
capital légal - Usually the par value of the stock of a corporation
accounting
Dettes à long terme
dettes à long terme - Any obligation that is not current, and include bank loans, mortgage notes, and the like
accounting
Liquidité
liquidité - The ability of a firm to meet its near-term obligations as they come due
accounting
Location
Location - Acquiring the use of an asset through a rental agreement.
finance
accounting
Méthode DEPS (dernier entré, premier sorti)
méthode deps (dernier entré, premier sorti) - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units...
cost accounting
Moindre du coût ou de la valeur nette de réalisation
moindre du coût ou de la valeur nette de réalisation - To report inventory at the lower of its cost or net realizable value
cost accounting
Passif
passif - Amounts owed by an entity to others
accounting
Placements à long terme
placements à long terme - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
accounting
Preneur
preneur - Periodic payment from the user (preneur) of an asset to an owner (lessor) of the asset
accounting fundamentals
Prix catalogue
prix catalogue - An established price determined by reference to a catalog or general price list; before any discounts
accounting
Production au plus juste
production au plus juste - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromisi...
accounting
Responsabilité limitée
Responsabilité limitée - Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it goes int...
finance
accounting
Société à responsabilité limitée (SARL)
Société à responsabilité limitée (SARL) - Company where the liability of the owners is limited to the amount of capital they have agreed to contribute.
finance
accounting
M
Activité au niveau du marché
activité au niveau du marché - Activities that relate to the number of markets in which an entity operates; independent of the number of products, customers, et...
accounting
Base de caisse modifiée
base de caisse modifiée - Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
accounting fundamentals
Bon de sortie de matières
bon de sortie de matières - Form showing what material has been removed from the raw materials stock and put into production
cost accounting
Budget directeur
budget directeur - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater...
cost accounting
financial planning
Capitalisation boursière
Capitalisation boursière - The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per ...
finance
accounting
Charges semi-variables
charges semi-variables - A cost that has both fixed and variable components
cost accounting
Comptabilité de gestion
comptabilité de gestion - An area of accounting concerned with reporting results to managers and others who are internal to an organization
accounting
Compte de résultat à étapes multiples
compte de résultat à étapes multiples - A complex income statement with sections that segregate cost of goods sold calculations and other components of income a...
financial reporting
cost accounting
Date d'échéance
date d'échéance - The date on which a note and related interest are due to be paid
accounting
Écart sur prix des matières
écart sur prix des matières - A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those material...
accounting
Écart sur quantité de matières
écart sur quantité de matières - A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per unit [(...
accounting
Frais généraux de fabrication
frais généraux de fabrication - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
cost accounting
Gestion par exception
gestion par exception - A management focus of attention on areas where corrective measures appear necessary
accounting
Importance relative
importance relative - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in l...
accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
accounting
Marge
Marge - The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit marge.
finance
accounting
Méthode des moindres carrés
méthode des moindres carrés - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observati...
cost accounting
Méthode du coût moyen pondéré
méthode du coût moyen pondéré - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
cost accounting
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
cost accounting
accounting fundamentals
+1
Note de service
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
finance
accounting
Postulat de l'unité monétaire
postulat de l'unité monétaire - Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of land)
accounting
Principe de rattachement
principe de rattachement - To associate expenses with revenues, and record them in simultaneous accounting periods
accounting
Rachat par les cadres (RES)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
finance
accounting
Tireur
tireur - The party creating the note and agreeing to make payment
accounting
Valeur à l'échéance
valeur à l'échéance - The amount due at maturity of a note; includes principal and interest
accounting
N
Actif net
Actif net - Assets minus liabilities (equals ownership interest).
finance
accounting
Bénéfice net
Bénéfice net - Sales minus cost of sales minus all administrative and selling costs.
finance
accounting
Bénéfice net
bénéfice net - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
financial reporting
Capitaux propres négatifs
Negative equity - When the value of an asset is less than what you initially paid.
finance
accounting
Chèque sans provision
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
accounting
Comptes de gestion
comptes de gestion - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "tempo....
accounting
Créances hors exploitation
créances hors exploitation - Amounts due from transactions and events not directly related to sales of products or services
accounting
Effets à payer
effets à payer - Formal short-term borrowings usually evidenced by a specific written promise to pay
accounting
Effets à recevoir
effets à recevoir - A written promise from a client or customer to pay a definite amount of money on a specific future date
accounting
Exercice naturel
exercice naturel - Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal year...
accounting
Méthode nette
méthode nette - A method of recording purchases of inventory at invoice price less available cash discounts
accounting
Net
Net - The amount of profit left after deductions such as tax have been made.
finance
accounting
Obligation non remboursable
obligation non remboursable - A bond that cannot be paid off before scheduled maturity
accounting
Obligation non remboursable
obligation non remboursable - A bond that cannot be paid off with the proceeds of a new debt issue
accounting
Perte nette
perte nette - The excess of expenses over revenues for a designated period of time
accounting
Ressources naturelles
ressources naturelles - Oil and gas reserves, mineral deposits, thermal energy sources, and standing timber are just a few examples of such assets that a firm m...
accounting fundamentals
Salaire net
salaire net - Also known as net earnings; this is the gross pay less all applicable deductions ("take home pay")
taxation
Taux d'intérêt nominal
Nominal interest rate - An interest rate that isn't adjusted for inflation.
finance
accounting
Valeur actuelle nette
valeur actuelle nette - Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment'...
accounting
Valeur comptable nette
Valeur comptable nette - Costs of non-current (fixed)( asset minus accumulated depreciation.
finance
accounting
Valeur nette de réalisation
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
cost accounting
Valeur nette de réalisation (créances)
valeur nette de réalisation (créances) - The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the allowance...
accounting
Valeur nominale (d'une action)
Nominal Value (Of A Share) - The amount stated on the face of a share certificate as the named value of the share when issued.
finance
accounting
O
Actions ordinaires
Actions ordinaires - Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
finance
accounting
Activités opérationnelles
activités opérationnelles - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing ...
financial reporting
Annuité ordinaire
annuité ordinaire - Also known as an annuity in arrears; involves a level stream of payments, with the payments being made at the end of each time period
accounting
Apports des propriétaires
apports des propriétaires - Resources provided to an organization by a person in exchange for a position of ownership in the organization
accounting
Autres actifs
autres actifs - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
financial reporting
accounting fundamentals
Autres éléments du résultat global
autres éléments du résultat global - An account for changes in value of available for sale securities; not part of net income but is included in the broader con...
financial reporting
Charges d'exploitation
charges d'exploitation - General expense category for selling and administrative costs
cost accounting
Chèques en circulation
chèques en circulation - Checks entered on company records but not yet cleared by the bank
accounting
Contrats de location simple
contrats de location simple - A lease where the lessee makes periodic payments for periodic use of an asset, but does not assume the ultimate risks and rewards ...
accounting fundamentals
Coût d'opportunité
coût d'opportunité - The cost of a foregone alternative; may include lost revenue
cost accounting
Cycle d'exploitation
cycle d'exploitation - The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the rece...
accounting
Dépenses d'exploitation (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
finance
accounting
Externalisation
externalisation - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll s...
accounting
Frais généraux
Frais généraux - Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
finance
accounting
Frais généraux surimputés
frais généraux surimputés - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated for the l...
cost accounting
Résultat d'exploitation
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
finance
accounting
Taux d'imputation des frais généraux
taux d'imputation des frais généraux - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated a...
cost accounting
P
Actions privilégiées
actions privilégiées - A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside ...
accounting
Activité au niveau du produit
activité au niveau du produit - Activities that relate to the number of products produced; independent of the number of units produced
accounting
Ajustement de période antérieure
ajustement de période antérieure - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
financial reporting
Balance de vérification après clôture
balance de vérification après clôture - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
financial reporting
Bénéfice
Bénéfice - Calculated as revenue (income) minus expenses.
finance
accounting
Bénéficiaire
bénéficiaire - The party to whom a note is made payable
accounting
Brevet
Brevet - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
finance
accounting
Budget de production
budget de production - A budget that details planned levels of production; takes into account sales and inventory build/decline
cost accounting
financial planning
Calcul des coûts par processus
calcul des coûts par processus - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process tha...
cost accounting
Centre de profit
centre de profit - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
cost accounting
Charges constatées d'avance
charges constatées d'avance - Goods or services purchased in advance of their consumption
accounting
Comptabilisation
comptabilisation - The process of transferring journal entry effects into the respective general ledger accounts
accounting
Comptabilité publique
comptabilité publique - Accounting activities provided by a person to the general public, typically relating to audit, tax and similar services
taxation
auditing
Compte de résultat
Profit and loss account - A financial statement that shows the income and outgoings of a company over a certain period of time showing the net profit or loss fo...
finance
accounting
Coût du produit
coût du produit - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
cost accounting
Coût principal
coût principal - Product costs that are direct in nature; direct materials and direct labor
cost accounting
Coûts de période
coûts de période - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
cost accounting
Droit de souscription
droit de souscription - A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional shares offered...
accounting
EBIT
PBIT - Profit before interest and tax.
finance
accounting
Élasticité-prix de la demande
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
finance
accounting
États financiers pro forma
états financiers pro forma - "As if" budgeted financial statements
financial reporting
financial planning
Fondé sur des principes
fondé sur des principes - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
accounting
Immobilisations corporelles
immobilisations corporelles - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
cost accounting
accounting fundamentals
Inventaire physique
inventaire physique - The process of counting inventory actually on hand
accounting
Méthode du délai de récupération
méthode du délai de récupération - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
accounting
Méthodes de calcul des coûts par processus
méthodes de calcul des coûts par processus - A product costing method particularly well suited to situations where production occurs in a continuous process; co...
cost accounting
Paiement anticipé
Paiement anticipé - An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an ass...
finance
accounting
PAYE (Pay As You Earn)
PAYE - Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
finance
accounting
PCAOB
PCAOB - Public Company Accounting Oversight Board -- a private-sector, non-profit corporation charged with overseeing the auditors of public companies
auditing
Petite caisse
petite caisse - A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
accounting
Preuve de trésorerie
preuve de trésorerie - A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the ...
accounting
Prime d'émission
prime d'émission - The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
accounting
Prime sur obligations
prime sur obligations - The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lower than ...
accounting
Principal
principal - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
accounting
Principe de périodicité
principe de périodicité - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters,.....
accounting
Prospectus
prospectus - The documentation describing financial and business aspects of an initial public offering
financial reporting
Provision
Provision - A liability of uncertain timing or amount.
finance
accounting
Provision pour créances douteuses
Provision For Doubtful Debts - An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debt...
finance
accounting
Ratio cours/bénéfice
ratio cours/bénéfice - The per share market value of a stock divided by its earnings per share
accounting
Régime de retraite
régime de retraite - A general term to describe some form of arrangement for continuing payments to retirees
accounting
Remises sur achats
remises sur achats - A cash discount available on purchases of merchandise on account; encourages prompt payment
accounting
Société de personnes
société de personnes - A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
accounting
Système d'inventaire périodique
système d'inventaire périodique - An inventory system that utilizes a Purchases account and does not update inventory with each sale; inventory is updated by ph...
accounting
Système d'inventaire permanent
système d'inventaire permanent - A "real-time" inventory system that updates inventory records with each purchase and sale
accounting
Valeur actuelle
valeur actuelle - Also known as discounting; determines the current worth of cash to be received in the future
accounting
Valeur nominale
valeur nominale - Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock t...
accounting
Valeur nominale de l'obligation
valeur nominale de l'obligation - The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
accounting
Q
Ratio de liquidité immédiate
ratio de liquidité immédiate - An extreme measure of liquidity, calculated by dividing quick assets (cash, short-term investments, and accounts receivable) by c...
accounting fundamentals
R
Ajustement rétrospectif
ajustement rétrospectif - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
financial reporting
Bénéfices non distribués
bénéfices non distribués - The excess of a corporation's income over its dividends
financial reporting
Centre de responsabilité
centre de responsabilité - The part of an organization under the control of a manager
accounting
Comptes réels
comptes réels - Asset, liability, and equity accounts; balances are carried forward from the end of one period into the beginning of the next period
accounting fundamentals
Constatation des produits
constatation des produits - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
accounting
Coût pertinent
coût pertinent - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
cost accounting
Dépenses de fonctionnement
dépenses de fonctionnement - Not a capital expenditure; to be expensed as incurred
accounting
Écriture d'extourne
écriture d'extourne - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
accounting
Fondé sur des règles
fondé sur des règles - The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
accounting
Fourchette pertinente
fourchette pertinente - The level of activity for which assumptions underlying CVP are expected to hold true
accounting
Inducteur de ressources
inducteur de ressources - The concept that activities create the need for resources which will be consumed in the production process
cost accounting
Matières premières
matières premières - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
accounting
Méthode d'inventaire au détail
méthode d'inventaire au détail - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages to k...
cost accounting
Obligation nominative
obligation nominative - A bond for which ownership records are maintained, and interest is paid to the registered owner
accounting
Pertinence
pertinence - A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or co.....
accounting
Produits
produits - Inflows and other benefits received in exchange for the providing of goods and services
accounting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
accounting
Réévaluation
réévaluation - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op......
financial reporting
accounting fundamentals
Registre du commerce
Registrar Of Companies - An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
finance
accounting
Remplacement
remplacement - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
cost accounting
accounting fundamentals
Rendement des actifs
rendement des actifs - A ratio comparing income (net income plus interest) to the average total assets
financial reporting
accounting fundamentals
Rendement des capitaux employés
Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...
finance
accounting
Rendement des capitaux propres
rendement des capitaux propres - A ratio comparing income (net income minus preferred dividends) to the average total equity
financial reporting
accounting fundamentals
Réserves
Réserves - The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most commo...
finance
accounting
Ressource
ressource - The elements consumed by activities and cost objects
cost accounting
Résultat résiduel
résultat résiduel - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
financial reporting
cost accounting
+1
Retour sur investissement
retour sur investissement - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Ope...
financial reporting
accounting fundamentals
Retour sur investissement (ROI)
Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...
finance
accounting
Retraitement
retraitement - The financial statements of prior periods are redone to reflect the correct amounts
financial reporting
ROI (Retour sur investissement)
ROI (Retour sur investissement) - a financial metric that measures the profitability of an investment relative to its cost
finance
metrics
+2
Taux d'intérêt réel
Real interest rate - The rate of interest minus the current rate of inflation.
finance
accounting
Valeur résiduelle
valeur résiduelle - Amount expected be realized at the end of an asset's service life; "salvage value"
accounting fundamentals
S
Action
action - Transferable units of ownership in a corporation
accounting
Actionnaires
Actionnaires - Owners of a limited liability company.
finance
accounting
Amortissement linéaire
amortissement linéaire - A simple depreciation method by which the depreciable base is spread uniformly over the service life
accounting
Budget des frais de vente et d'administration
SG&A budget - A budget that details anticipated selling, general, and administrative costs
cost accounting
financial planning
Budget des ventes
budget des ventes - A budget that details anticipated sales levels
financial planning
Budget statique
budget statique - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
financial planning
Capital social
Capital social - Name given to the total amount of cash which the shareholders have contributed to the company.
finance
accounting
Certificat d'actions
Certificat d'actions - A document providing evidence of share ownership.
finance
accounting
Commande spéciale
commande spéciale - A customer order that is outside of the normal pricing and terms
accounting
Commerçant indépendant
Commerçant indépendant - An individual owning and operating a business alone.
finance
accounting
Compte auxiliaire
compte auxiliaire - A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers compri...
accounting
Compte de résultat simplifié
compte de résultat simplifié - A simple income statement with a section for all revenues and another for all expenses; there is no direct association between......
financial reporting
Coût irrécupérable
coût irrécupérable - Historical amount expended on a project or object; not relevant to current decisions or future actions
accounting
Coût par paliers
coût par paliers - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
cost accounting
Coût standard
coût standard - A measure of what costs should be incurred to achieve the observed output
cost accounting
Dividende en actions
dividende en actions - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares ou...
accounting fundamentals
Document justificatif
document justificatif - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
accounting
Durabilité
durabilité - Development without depletion of natural resources or negative effects on the environment
accounting
Durée d'utilité
durée d'utilité - The period of time that a depreciable asset will be in use by an entity; the time interval over which the asset will be depreciated
accounting fundamentals
Entreprise individuelle
entreprise individuelle - A non-corporation business owned by a sole individual
accounting
État des bénéfices non distribués
état des bénéfices non distribués - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually ...
financial reporting
Fractionnement d'actions
fractionnement d'actions - A corporate action to increase the number of shares and reduce the par per share by a stipulated ratio (e.g., 2 for 1)
accounting
Frais de vente et d'administration
SG&A - Selling, general, and administrative costs; the period costs of the business
cost accounting
Graphique de dispersion
graphique de dispersion - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
cost accounting
Influence notable
influence notable - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
accounting
Intérêts simples
intérêts simples - Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
accounting
Méthode d'identification spécifique
méthode d'identification spécifique - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
cost accounting
Méthode des coûts par étapes
méthode des coûts par étapes - An allocation process whereby some service department costs may be assigned to other service departments as part of a s...
cost accounting
Méthode linéaire
méthode linéaire - A method for amortizing premiums and discounts on bonds; the premium or discount is spread uniformly over the life of the bond as an a...
accounting
Normes
normes - Benchmarks against which actual productive activity is compared
accounting
Obligation à fonds d'amortissement
obligation à fonds d'amortissement - A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the d...
accounting
Obligation garantie
obligation garantie - A bond that provides specific assets as collateral to help assure the payment stream
accounting fundamentals
Obligation sérielle
obligation sérielle - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
accounting
Parties prenantes
Parties prenantes - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business becaus...
finance
accounting
PME
SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...
finance
accounting
Prêt garanti
Prêt garanti - Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event of the loan...
finance
accounting
Prime d'émission
Prime d'émission - The price paid for shares in a company over and above their nominal value.
finance
accounting
Principe de stabilité monétaire
principe de stabilité monétaire - An accounting assumption that presumes the currency is not impacted over time by inflation
accounting
Remises sur ventes
remises sur ventes - A cash discount offered to customers to encourage prompt payment of invoices
accounting
Sarbanes-Oxley Act
Sarbanes-Oxley Act - "SOX" -- Legislation that imposes stringent controls over reporting and auditing; created the Public Accounting Oversight Board
auditing
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
accounting
Segment
segment - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
financial reporting
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
cost accounting
SUTA
SUTA - State Unemployment Tax levied on employer to provide funds for unemployed workers; rate is adjusted for employer history of layoffs, etc.
taxation
Tableau de bord prospectif
tableau de bord prospectif - A system for evaluating elements that are important to the organization and under the control of an employee holding that position
accounting
Tableau des flux de trésorerie
tableau des flux de trésorerie - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financi...
financial reporting
Titre
Titre - Typically required by lenders against a loan, such as premises or plant equipment.
finance
accounting
Titres
Titres - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as titres.
finance
accounting
T
Actions propres
actions propres - Shares of a company's own stock that it has reacquired
accounting
Balance de vérification
balance de vérification - A listing of account balances from the ledger, used to test the equality of debits and credits
accounting
Budget imposé descendant
budget imposé descendant - A budget approach where upper level management establishes parameters under which the budget is to be prepared
financial planning
Capital versé total
capital versé total - The sum of legal capital plus paid-in capital in excess of par
accounting
Chiffre d'affaires
Chiffre d'affaires - The total sales of a business during a specified period.
finance
accounting
Clients
Clients - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payment is due.
finance
accounting
Compte en T
Compte en T - An abstract representation of an account, with the left side of the "T" representing debits and the right side credits
accounting
Comptes temporaires
comptes temporaires - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "nom.....
accounting
Conversion
conversion - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
financial reporting
accounting fundamentals
Coûts fixes traçables
coûts fixes traçables - Fixed costs that would not exist if the unit under evaluation ceased to exist
cost accounting
Créances commerciales
créances commerciales - Amounts due from customers from credits sales of products or services
accounting
Fournisseurs
Fournisseurs - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before payment must b...
finance
accounting
Gestion de la qualité totale
gestion de la qualité totale - (TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up of fr...
accounting
Immobilisations corporelles
Immobilisations corporelles - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed ...
finance
accounting
Prix de transfert
prix de transfert - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
accounting
Rapidité
rapidité - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
accounting
Remise commerciale
remise commerciale - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
accounting
Revenu cible
revenu cible - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
financial reporting
Théorie des contraintes
théorie des contraintes - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
accounting
Titres de transaction
titres de transaction - Investments in debt acquired with the intent of generating profits by reselling the investment in the very near future; classified as cu...
accounting fundamentals
Valeur temps de l'argent
valeur temps de l'argent - Conceptual notion holding that money to be received sooner is worth more than money to be received later
accounting
U
Activité au niveau unitaire
activité au niveau unitaire - Activities that relate to the number of units of output; each additional unit of production requires another activity
cost accounting
Amortissement selon les unités de production
amortissement selon les unités de production - A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, h...
accounting
Frais généraux sous-imputés
frais généraux sous-imputés - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than anticipated ...
cost accounting
Intelligibilité
intelligibilité - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
accounting
Produits constatés d'avance
produits constatés d'avance - Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned
accounting fundamentals
V
Capital-risque
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
finance
accounting
Coût variable
coût variable - A per unit cost that is the same regardless of volume; total coût variable increases with volume increases
cost accounting
Coûts variables
Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...
finance
accounting
Écart d'efficience des frais généraux variables
écart d'efficience des frais généraux variables - A variance that reflects the level of efficiency associated with the application of variable overhead to produ...
cost accounting
Écart de dépense des frais généraux variables
écart de dépense des frais généraux variables - A variance that reflects the difference between actual variable overhead and standard variable overhead associat...
cost accounting
Écarts
écarts - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
accounting
Méthode des coûts variables
méthode des coûts variables - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contribut...
financial reporting
cost accounting
Vérifiabilité
vérifiabilité - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
accounting
W
Assurance accidents du travail
assurance accidents du travail - Insurance paid by the employer to cover work related injuries sustained by employees
accounting
Fonds de roulement
fonds de roulement - The difference between current assets and current liabilities
accounting fundamentals
Méthode du coût moyen pondéré
méthode du coût moyen pondéré - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration ...
cost accounting
Méthode du coût moyen pondéré par processus
méthode du coût moyen pondéré par processus - A process costing technique where all units of production are assigned the same cost; determined by blending of cu...
cost accounting
Provision pour garantie
provision pour garantie - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
cost accounting
accounting fundamentals
Travaux en cours
Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.
finance
accounting
Travaux en cours
travaux en cours - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufactur.....
cost accounting
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
financial reporting
taxation
Z
Budget base zéro
budget base zéro - A budget approach where each expenditure item must be justified for each new budget period
financial planning